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NEW QUESTION: 1
What is allowed in internal tale.(3 answer)
A. Delete.
B. Insert.
C. Update.
D. Modify.
E. Select.
Answer: A,B,D

NEW QUESTION: 2
In a cloud technology environment, which of the following would pose the GREATEST challenge to the investigation of security incidents?
A. Non-standard event logs
B. Access to the hardware
C. Data encryption
D. Compressed customer data
Answer: B

NEW QUESTION: 3
The auditor with final responsibility for an engagement and one of the assistants have a difference of
opinion about the results of an auditing procedure. If the assistant believes it is necessary to be
disassociated from the matter's resolution, the CPA firm's procedures should enable the assistant to:
A. Refer the disagreement to the AICPA's Quality Review Committee.
B. Document the details of the disagreement with the conclusion reached.
C. Discuss the disagreement with the entity's management or its audit committee.
D. Report the disagreement to an impartial peer review monitoring team.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Each assistant has a professional responsibility to bring to the attention of
appropriate individuals in the firm, disagreements or concerns the assistant might have with respect to
accounting and auditing issues that he or she believes are of significance to the financial statements or
auditor's report. In addition, each assistant should have a right to document his or her disagreement if he
or she believes it is necessary to be disassociated from the resolution of the matter.
Choice "A" is incorrect. Quality control committees are primarily concerned with determining whether
quality control policies and procedures are being effectively applied. Generally, they would not get involved
with disagreements related to specific engagements.
Choice "C" is incorrect. Disagreements among an audit firm's staff would generally be handled internally.
Discussion of such matters with the client would be inappropriate.
Choice "D" is incorrect. Impartial peer review teams are primarily concerned with determining whether
quality control policies and procedures are being effectively applied. Generally, they would not get involved
with disagreements related to specific engagements.